I found this page about 2 Pdr HE rounds:
Source
Source
This latter information runs counter to what I learnt from Mike Cecil at the AWM many years ago where he suggested the Australia Army developed it's own HE round.
Yes, that's what Rickshaw said he was told too. Or did you change your username?
That source very definitely demonstrates confusion. So here's what there is reliable evidence for:
British:
AP/T Shell, the original ammunition for the 2pdr, what can also be described as APHE with a base fuze and tracer No. 281
AP/T Shot, what you might regard as the standard ammunition for the 2pdr. The High Velocity version as a bit more propellant behind it.
APCBC/T Shot, more of the same with a penetrative and ballistic cap
APSV/T Shot, for use with the Littlejohn
HE/T Shell, Mk.s 1 and 2 the 2pdr Pom Pom HV HE shell with nose fuze No.243 or 246, tracer igniter No. 7 fitted to the base, mated to the QF 2pdr case
HE/T Shell, Mk 7 the 40mm Bofors HE shell with nose fuze No.255, tracer No. 32 fitted to the base, mated to the QF 2pdr case
Australia:
AP/T Shell, as above, small quantities from the UK
AP/T Shot, as above from local production
HE/T Shell (Aust.) Mk 1, the 2pdr Pom Pom HV HE shell with nose fuze No.243, firing plug No. 14 or tracer igniter No. 7 (igniter inerted) fitted to the base
Case Shot, US M2 37mm Canister projectile mated to QF 2pdr cartridge
So compared against your source: It gets the distinction between AP Shell and HE Shell right. Australia didn't use Bofors HE projectiles, although the UK did. HE Shell were made locally in Australia but not from 37mm HE, but did however use 37mm Canister projectiles, I don't know about NZ as I've never looked but the idea of soldering anything onto a filled shell would cause me great anxiety. The dismissal of the utility of HE from the 2pdr in no way matches any record I've seen, they show by far a preponderance of HE and MG fire very little AP, and the 3" has a choice of fuzes, No.s 117 and 119 can be fired cap-on to render them insensitive, and 231 is graze/delay only so light vegetation isn't going to do anything to it. And finally Australia actually sourced 3" Matildas from NZ, some without guns as they'd already been put in Valentines, and was trying to get more 3" howitzers from the UK at one point. So I would think it is highly unlikely that the flame tanks were built on 3" howitzer tanks.